Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 73...
Family-linked property purchases using fabricated loan agreements and benami-style arrangements held to be crime proceeds; attachment upheld, appeal d...
Charitable tree plantation and maintenance for environmental preservation treated as "charitable activity", exempt from GST under Notification 12/2017...
Anticipatory bail was sought for alleged fraudulent availment and passing of fake input tax credit without actual supply, attracting offences under s.132(1)(b) and (c) CGST Act for amounts exceeding the statutory threshold. The court held there is no statutory bar on pre-arrest bail under the CGST Act, and although the allegation concerns an economic offence, the maximum prescribed punishment is five years and the offences are compoundable under s.138, indicating custody is not sine qua non. As custodial interrogation was neither warranted nor contemplated, and cooperation could secure necessary information, anticipatory bail was granted subject to conditions. - HC
Anticipatory bail was sought for alleged fraudulent availment and passing of fake input tax credit without actual supply, attracting offences under s.132(1)(b) and (c) CGST Act for amounts exceeding the statutory threshold. The court held there is no statutory bar on pre-arrest bail under the CGST Act, and although the allegation concerns an economic offence, the maximum prescribed punishment is five years and the offences are compoundable under s.138, indicating custody is not sine qua non. As custodial interrogation was neither warranted nor contemplated, and cooperation could secure necessary information, anticipatory bail was granted subject to conditions. - HC
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